How system compute the products actual cost for receipe with one ingredient and mutliple products

Hi all,

Client has a recipe that with one ingredient but multiple products, e.g. 

IN          RM_01,        Qty 40,000 KG,   Unit Price $0.50

OUT       FG_01         Qty 15,000 KG        

OUT       FG_02         Qty 17,000 KG 

OUT       FG_03         Qty   5,000 KG 

OUT       FG_04         Qty     500 KG

How are the item cost for FG_01, FG_02, FG_03, FG_04 computed.

Regards,

John Lim